26 U.S.C. § 6515
Verified against govinfo.gov as of June 20, 2026View official text on govinfo.gov ↗
For limitations in case of—
- (1)Deficiency dividends of a personal holding company, see section 547.
- (2)Tentative carry-back adjustments, see section 6411.
- (3)Service in a combat zone, etc., see section 7508.
- (4)Suits for refund by taxpayers, see section 6532(a).
- (5)Deficiency dividends of a regulated investment company or real estate investment trust, see section 860.